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出版物是精神产品,也是物质产品。作为编辑,首先要对自己组织的书稿可能产生的社会效果负责,也要关心它的经济效益。因此,编辑对出版物的成本与定价问题也应有一些了解。成本。出版物在生产过程中所发生的一切费用,就是它的成本。按财政部制定的,将于今年7月1日正式执行的《电影、出版企业财务制度》规定,出版社的费用有如下几项:产品销售成本、销售费用、管理费用和财务费用。产品销售成本又分为直接成本与间接成本。直接成本包括直接材料、直接工资和直接费用。直接材料即构成图书的物质材料。如纸张和装帧材料。直接工资包括企业直接从事书刊生产人员的工资、奖金、津贴、补贴和福利费。直接费用主要是稿费、校订费和出版陨失(出版物在印刷过程中因故变更内容或装帧设计,因之发生的重制版、重排、重印或
Publications are mental and physical products. As an editor, we must first be responsible for the social effects that may be generated from the manuscripts we organize and also pay attention to its economic benefits. Therefore, editors should also have some idea of the cost and pricing of publications. cost. All the costs incurred in the production of a publication are its costs. According to the “Financial System of Films and Publishers” formulated by the Ministry of Finance to be formally implemented on July 1 this year, the costs of publishing houses are as follows: cost of sales of products, selling expenses, administrative expenses and financial expenses. Product sales costs are divided into direct costs and indirect costs. Direct costs include direct materials, direct wages and direct costs. The direct material that constitutes the material of the book material. Such as paper and binding materials. Direct wages include wages, bonuses, allowances, subsidies and welfare payments directly paid by the production of books and periodicals. Direct costs are mainly royalties, revision fees and the loss of the publication (publications in the printing process for any change or design, the resulting restructuring, rearrangement, reprinting or